(c) During the next month, January 2023, a $3,100 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. Repeat part (c), assuming that Pina Colada Company uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable. (d) (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles Debit Credit (a) (b) (c) (d) eTextbook and Media 16 DE ON Question 7 of 9 - / 8 ji View Policies Current Attempt in Progress At December 31, 2022, the trial balance of Pina Colada Company contained the following amounts before adjustment. Credit Debit $170,000 Accounts Receivable Allowance for Doubtful Accounts Sales Revenue $ 1,300 961,800 (a) ( (b) Prepare the adjusting entry at December 31, 2022, to record bad debt expense, assuming that the aging schedule indicates that $10,800 of accounts receivable will be uncollectible. Repeat part (a), assuming that instead of a credit balance there is a $1.300 debit balance in Allowance for Doubtful Accounts. During the next month, January 2023, a $3,100 account receivable is written off as uncollectible. Prepare the journal entry to record the write-off. Repeat part (c), assuming that Pina Colada Company uses the direct write-off method instead of the allowance method in accounting for uncollectible accounts receivable. (c) (d) (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles Debit Credit (a) 16